Obligations fiscales complémentaires sur les fournisseurs de services digitaux, Commentaire ECJ-TF 2/2023 de l'arrêt de la CJUE du 22 décembre 2022 (Airbnb Ireland and Airbnb Payments UK (Case C-83/21) )

peer reviewedIn this CFE Opinion Statement, submitted to the EU Institutions in June 2023, the CFE ECJ Task Force comments on the ECJ decision in Airbnb Ireland and Airbnb Payments UK (Case C-83/21), wherein the Court decided, inter alia, that it was compatible with the freedom to provide services for the Italian tax authorities to impose tax obligations on service providers offering their intermediation services regarding real estate located in Italy, including the obligation to collect and report data and to withhold tax on the intermediated payments. It held, however, that it was disproportionate to request that they appoint a tax representative resident in Italy.16. Peace, justice and strong institution

Droit d'obtenir des intérêts sur les restitutions d'impôt perçus en violation du droit européen - Commentaire ECJ-TF 3/2023 de l'arrêt de la CJUE du 8 juin 2023 ( E. v. Dyrektor Izby Administracji Skarbowej we Wrocławiu (Case C-322/22))

peer reviewedIn this CFE Opinion Statement, submitted to the EU Institutions on 4 October 2023, the CFE ECJ Task Force comments on the CJEU’s decision of 8 June 2023 in E. v Dyrektor Izby Administracji Skarbowej we Wrocławiu (Case C-322/22), which addressed a Polish domestic rule limiting the right to the interest on overpayments of corporate income tax in breach of EU law, to the period running from the 30th day following the publication, in the Official Journal of the European Union, of a ruling of the Court of Justice finding that the collection of the tax was incompatible with EU law.16. Peace, justice and strong institution

Commentaire ECJ TF 1/2022 de l'arrêt de la CJUE du 25 novembre 2021, GD Luxembourg c. L. (aff C-437/19), sur les conditions mises pour des demandes de renseignements et les droits du contribuable

peer reviewedIn this CFE Opinion Statement, the CFE ECJ Task Force comments on the ECJ decision in État luxembourgeois v. L (Case C-437/19) of 25 November 2021. This decision brings further clarification on the rights of information holders in respect of cross-border exchange of information, as well as on the concept of “foreseeable relevance”.16. Peace, justice and strong institution

Commentaire ECJ TF 2/2022 de la décision du 27 janvier dans l'affaire Commission c. Espagne (formulaire 720) (Case C-788/19)

peer reviewedIn this CFE Opinion Statement, the CFE ECJ Task Force comments on the decision of 27 January 2022 in European Commission v. Kingdom of Spain (Form 720) (Case C-788/19) on the lack of proportionality of the consequences derived from the failure to provide information concerning assets or rights held in other Member States of the European Union or the European Economic Area

Commentaire ECJ TF 4/2022 de l'arrêt du 22 septembre 2022 dans l'affaire W AG (C-538/20) sur la déductibilité des pertes étrangères finales

peer reviewedIn this CFE Opinion Statement, submitted to the EU Institutions in November 2022, the CFE ECJ Task Force comments on the ECJ decision of 22 September 2022 in W AG (Case C-538/20), on the deductibility of foreign final losses.16. Peace, justice and strong institution

Commentaire ECJ TF 3/2021 de l'arrêt de la CJUE du 19 mars 2021 dans l'affaire MK v. Autoridade Tributária e Aduaneira (Case C-388/19) concernant l'option des contribuables pour éviter une taxation discriminatoire des plus-values

peer reviewedIn this CFE opinion statement, the CFE ECJ Task Force comments on the ECJ decision in MK v. Autoridade Tributária e Aduaneira (Case C-388/19) of 18 March 2021. The Court confirmed its previous case law and held that the Portuguese (optional) regime for taxation of capital gains from immovable property of non-residents was contrary to the free movement of capital under article 63 of the TFEU since non-residents were taxed less favourably than residents

Commentaire ECJ TF 2/2021 de la décision CJUE du 25 février 2021 dans l'affaire Société Générale (C-403/19) concernant le calcul du crédit d'impôt étranger maximal

peer reviewedIn this CFE Opinion Statement, submitted to the EU Institutions in September 2021, the CFE ECJ Task Force comments on the ECJ decision in Société Générale (Case C-403/19), which reinforces established case law that EU law neither prohibits juridical double taxation nor does it put an obligation on the residence Member State to prevent the disadvantages that could arise from the exercise of competence thus attributed by the two Member States

Commentaire ECJ TF 3/2022 de la décision de la EFTA Court du 1er juin 2022 dans l'affaire PRA Group Europe (E-3/21), sur l'nteraction discriminatoire entre la "barrière de l'intérêt" et les contributions de groupee

peer reviewedIn this CFE Opinion Statement, the CFE ECJ Task Force comments on the EFTA Court decision of 1 June 2022 in PRA Group Europe (Case E-3/21), on the discriminatory interaction between the “interest barrier” and group contributions

An organoid biobank for childhood kidney cancers that captures disease and tissue heterogeneity

Kidney tumours are among the most common solid tumours in children, comprising distinct subtypes differing in many aspects, including cell-of-origin, genetics, and pathology. Pre-clinical cell models capturing the disease heterogeneity are currently lacking. Here, we describe the first paediatric cancer organoid biobank. It contains tumour and matching normal kidney organoids from over 50 children with different subtypes of kidney cancer, including Wilms tumours, malignant rhabdoid tumours, renal cell carcinomas, and congenital mesoblastic nephromas. Paediatric kidney tumour organoids retain key properties of native tumours, useful for revealing patient-specific drug sensitivities. Using single cell RNA-sequencing and high resolution 3D imaging, we further demonstrate that organoid cultures derived from Wilms tumours consist of multiple different cell types, including epithelial, stromal and blastemal-like cells. Our organoid biobank captures the heterogeneity of paediatric kidney tumours, providing a representative collection of well-characterised models for basic cancer research, drug-screening and personalised medicine

Revisiting Date and Party Hubs: Novel Approaches to Role Assignment in Protein Interaction Networks

The idea of 'date' and 'party' hubs has been influential in the study of protein-protein interaction networks. Date hubs display low co-expression with their partners, whilst party hubs have high co-expression. It was proposed that party hubs are local coordinators whereas date hubs are global connectors. Here we show that the reported importance of date hubs to network connectivity can in fact be attributed to a tiny subset of them. Crucially, these few, extremely central, hubs do not display particularly low expression correlation, undermining the idea of a link between this quantity and hub function. The date/party distinction was originally motivated by an approximately bimodal distribution of hub co-expression; we show that this feature is not always robust to methodological changes. Additionally, topological properties of hubs do not in general correlate with co-expression. Thus, we suggest that a date/party dichotomy is not meaningful and it might be more useful to conceive of roles for protein-protein interactions rather than individual proteins. We find significant correlations between interaction centrality and the functional similarity of the interacting proteins.Comment: 27 pages, 5 main figures, 4 supplementary figure